Record-keeping requirements for customs warehouses

If an authorisation holder receives approval from Swedish Customs to make use of the transfer of rights and obligations, details of this must be recorded in the records. To obtain approval to use the transfer of rights and obligations, the authorisation holder must demonstrate in the application that the record-keeping requirements are fulfilled.

The records must contain a reference to the relevant customs warehouse authorisation, clearly identifying which authorisation holder is responsible for the warehouse.

When the customs warehouse declaration is submitted, it receives a unique Master Reference Number (MRN) as soon as the declaration attains the status ‘Approved’.

When the goods are subsequently placed under the customs warehousing procedure – that is, when they attain the status ‘Released’ – the unique reference number of the customs warehouse declaration (MRN) must also be recorded in the authorisation holder's records. The MRN will already be noted in the records of the holder of the procedure, where the status must now be updated.

The same applies when the customs warehousing procedure is discharged, i.e., when the goods are removed from the customs warehouse. A customs ID or another number identifying the declaration discharging the procedure must be entered into the records. This must be done at the time the procedure is discharged.

Keep in mind that if the goods are re-exported, the customs warehousing procedure is not discharged until confirmation is received that the goods have left the customs territory of the Union. An exception applies when re-export takes place via transit; in this case, the customs warehousing procedure is discharged as soon as the goods are placed under the transit procedure.

The records should contain a reference to the supporting documents that supplement the customs warehouse declaration. It should be possible to file supporting documents electronically.

Information to be included in the records:

• Amount, type or quantity
  
• Mass
  
• Normal trade description
  

The trade description in the last item above should correspond with the trade description indicated in warehouse declaration. The description of the goods in the customs warehouse declaration must correspond to the description of the goods in the preceding document, for example, a transit declaration.

Reference should always be made to the storage location where the goods are physically stored. Normally, this must be a storage location specified in the authorisation, but in certain cases, it may also be another location. This may, for instance, concern where the goods are located during movement or temporary removal (see below).

Movement of goods and temporary removal

If usual forms of handling are carried out in the warehouse, the records must state what has been performed and how it has affected the goods in question. In connection with the granting of the authorisation, the records must be presented and approved. How usual forms of handling are registered in the records is part of Swedish Customs’ assessment of the records. Should a new need arise after the authorisation has been granted to perform usual forms of handling, and this affects how the records are kept, a request for amendment of the authorisation must first be submitted and the modified records approved before implementation.

The main principle for the records is that it must be possible to trace all handling from the incoming customs warehouse declaration to the outgoing declaration for the subsequent procedure. Repackaging is the most frequent type of usual forms of handling. In the case of repackaging, the following details are examples of what must be included in the records:

• Quantity and unit prior to repackaging
• Date on which repackaging takes place
• Quantity and unit following repackaging
• If the handling results in a change to the classification of the goods, details of the new classification must also be included (CN code).
  

Handling goods in a customs warehouse

Details of the customs status of the goods must be specified in the records if:

• The company holds an authorisation to store Union goods in the premises of a customs warehouse.
• The company holds an authorisation for the use of equivalent goods (see below).

Storage of Union goods in a customs warehouse

In cases where Union goods and non-Union goods are stored in the same storage facilities and are not physically separated, for instance to optimize warehouse space efficiency, accounting segregation is required. In such cases, the records must include details regarding:

• Union status
  
• The type of goods
  
• The origin of the goods (where applicable).

The customs warehouse records must contain details enabling Swedish Customs to supervise and carry out customs controls on the handling of equivalent goods.
The customs warehouse records must contain details enabling Swedish Customs to supervise and carry out customs controls on the handling of equivalent goods. The records must state which CN code the goods have upon arrival and which CN code they have when the procedure is discharged. It must also be clear which goods have Union status and which have non-Union status. The latter may also be specified by volume or quantity – for example, that 20 m³ have Union status and 10 m³ have non-Union status.

Storage of equivalent goods in a customs warehouse

If the customs warehouse records are not an integrated part of the main accounts for customs purposes, there must be a reference linking to the main accounts. It should be possible to trace a matter from one set of records to the other. The specific references used for this purpose may vary from one company to another.